Draft legislation: The Stamp Duty Land Tax (Service of Documents) Regulations 2022
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
Opened
24 Jun 2022
Closed
22 Jul 2022
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Linked documents
- Memorandum (Draft) Explanatory memorandum
▤ Verbatim text from source document
This consultation invites views on draft regulations for Stamp Duty Land Tax (SDLT). The regulations would allow HMRC to serve notices or other documents to a company’s registered office and the purchaser’s address provided to HMRC on a company’s land transaction return.
On this page you can read:
- (draft) The Stamp Duty Land Tax (Service of Documents) Regulations 2022
- (draft) an explanatory memorandum
You can also read a tax information and impact note (TIIN) on GOV.UK.